In June a company purchased $300,000 of raw materials and used $50,000 of direct raw materials in production.The company incurred $205,000 of direct labor and advertising expenses of $2,000. Manufacturing overhead applied was $92,000 for the month.The beginning balance on June 1^st in the work in process account was $9,000. During June, the company had $300,000 of cost of goods manufactured. What is the ending balance of the work in process account at the end of June?